A Comparative Study of CEO Letters in Corporate Social Responsibility Reports of European and Asian Automobile Companies

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A Comparative Study of CEO Letters in Corporate Social Responsibility Reports of European and Asian Automobile Companies

Petra Puffer,Aleksis Daniel Barbutiu-2015-01-01-Lund University Publications Student Papers (Lund University)

TL;DRAbstract

The present study investigates transcontinental differences of CEO communication towards stakeholders in CSR disclosure. It is motivated by the research question: What differences in addressing stakeholders can be observed in the CEO communication within CSR reports of European and Asian companies? Literature on the field of CSR in management has focused almost exclusively on comparative studies that analyze the CSR report as a whole, and do not consider particularly Asia in the sample. Therefore, the study examines how companies from Europe and Asia use CEO letters within CSR reports to serve the information needs of multiple stakeholders. The authors conducted a qualitative content analysis study supplemented by interviews. The findings from the research illustrate less differences between the continents with respect to which stakeholders they address. In contrast, stronger differences in the amount and type of information provided by European and Asian companies could be observed. T

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The present study investigates transcontinental differences of CEO communication towards stakeholders in CSR disclosure. It is motivated by the research question: What differences in addressing stakeholders can be observed in the CEO communication within CSR reports of European and Asian companies? Literature on the field of CSR in management has focused almost exclusively on comparative studies that analyze the CSR report as a whole, and do not consider particularly Asia in the sample. Therefore, the study examines how companies from Europe and Asia use CEO letters within CSR reports to serve the information needs of multiple stakeholders. The authors conducted a qualitative content analysis study supplemented by interviews. The findings from the research illustrate less differences between the continents with respect to which stakeholders they address. In contrast, stronger differences in the amount and type of information provided by European and Asian companies could be observed. T

Keywords

Corporate social responsibilityStakeholderSample (material)BusinessPublic relationsContent analysisStakeholder theoryStakeholder management

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